BLB News
Product of the month - Disclaimer document for unlicensed accountants and tax agents
28/02/2018
An accountant who does not hold the appropriate AFS Licence, or who is not the authorised representative of an AFS Licensee, needs to tread carefully when a client comes to them looking to set up a SMSF or requiring services or advice relating to SMSFs.Signing a Deed: Are you wearing too many hats?
28/02/2018
In a legal context we are often required to assume multiple responsibilities or assume multiple roles. For example the same person can be the shareholder of a company, a director or that company and even an employee of the company as well.Which country, which Will?
28/02/2018
The Victorian case of Re Tang [2017] looked at a raft of issues that arose when the deceased had assets in both Australia and China.Auditor says 'safe harbour' terms are mandatory - what now?
28/02/2018
Would a SMSF trustee decision not to adopt the safe harbour terms from the ATO's Guidelines in relation to a related party loan breach the Superannuation Industry (Supervision) Act SIS (Act)?Reversionary Pension vs Death Benefit Nomination Pension
28/02/2018
What to do with the deceased member's death benefit pension to avoid any transfer balance cap issues for the surviving member/spouse depends on the type of pension the surviving spouse is receiving.